Kevin, Kevin (2020) Pengaruh dari Struktur Kepemilikan dan Karakteristik Perusahaan Terhadap Modal Intelektual. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk menganalisa kinerja modal intelektual perusahaan yang IPO dan terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan struktur kepemilikan (pemerintah; manajerial; institusional; individual dan konsentrasi kepemilikan) serta karakteristik perusahaan (ukuran perusahaan; profitabilitas; leverage dan likuiditas) sebagai variabel independen yang akan diteliti pengaruhnya terhadap modal intelektual. VAIC digunakan sebagai alat ukur kinerja modal intelektual yang dimiliki oleh perusahaan. Penelitian dilakukan menggunakan metode kuantitatif dengan mengambil perusahaan yang terdaftar pada BEI dalam rentang waktu 2014 sampai dengan 2018 dengan mengecualikan perusahaan keuangan sebagai data penelitian. Laporan tahunan perusahaan dijadikan sebagai sumber untuk mendapatkan informasi keuangan perusahaan yang akan digunakan sebagai data dalam penelitian ini. Data yang dikumpulkan kemudian diuji menggunakan metode regresi panel. Hasil dari penelitian ini menemukan bahwa kepemilikan pemerintah, kepemilikan manajerial, kepemilikan institusional dan kepemilikan individual tidak memiliki pengaruh signifikan sedangkan konsentrasi kepemilikan memiliki pengaruh signifikan negatif terhadap modal intelektual. Disisi lain variabel karakteristik perusahaan ditemukan berpengaruh signifikan positif terhadap modal intelektual. ********************************************************************** This research is purposed to analyze the performance of intellectual capital on IPO companies listed in Indonesia Stock Exchange. The research used ownership structure (government; managerial; institutional; individual and ownership concentration) as well as characteristics of the company (company size; profitability; leverage and liquidity) as independent variables to be researched for its influence towards intellectual capital. VAIC is used as a benchmark for intellectual performance possessed by the company. The research is done through a quantitative method by including companies registered in the IDX period of 2014 to 2018 and excluding financial companies as research data. Annual reports of the companies are used as a source to obtain financial information of a said company to be used as additional data for this research. The gathered data are then evaluated using a panel regression method. The result of the study found that government ownership, managerial ownership, institutional ownership, and individual ownership have no significant effect while ownership concentration has a significant negative effect on intellectual capital. On the other hand, the company characteristics variable was found to have a significant positive effect on intellectual capital.
Item Type: | Thesis (Undergraduate) |
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Additional Information: | Similarity: 23 |
Uncontrolled Keywords: | Capital, Intellectual Capital, Ownership Structure, Firm Characteristics, VAIC. |
Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | School of Economic and Business > Accounting |
SWORD Depositor: | Admin Repository Universitas Internasional Batam |
Depositing User: | Admin Repository Universitas Internasional Batam |
Date Deposited: | 27 Apr 2020 07:34 |
Last Modified: | 02 Oct 2020 02:48 |
URI: | http://repository.uib.ac.id/id/eprint/2134 |
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